If your contracting entity is Google LLC, then in accordance with the terms of your agreement with Google, you should not be required to invoice AdSense for VAT. Please speak to your local tax advisors if you have further questions.
However, if your local government requires that you send a VAT invoice, you may send it to the address below. Please be aware that AdSense does not process all invoices.
1600 Amphitheatre Parkway
Mountain View, CA
For your reference, AdSense VAT number is EU372000041.
Please review the information below for more information about providing tax information to Google.
Do you withhold taxes?
AdSense rarely withhold United States federal tax from Google AdSense payments. However, AdSense may be required to withhold up to 30% from publishers in these situations:
- if you are subject to back-up withholding as declared on Form W-9
- if you do not fill in Section 10 on Form W-8BEN with a treaty number and 0%, and do not provide a United States TIN in Part 1 Box 6
- if the tax information entered on your tax form is found to be incorrect or inaccurate
If you’ve had earnings withheld from a payment, it’s because AdSense records indicated that you were subject to tax withholding at the time of payment. In this case, you’ll see a line item for tax withholding on the Payments page of your account.
If you don’t believe that you’re subject to tax withholding, please update the tax information in your account. Once you update your information to indicate that you’re not subject to withholding, AdSense won’t withhold any portion of your AdSense earnings going forward.
Please note that AdSense is unable to credit you for past withholdings; these are paid to the IRS directly as a payment towards your U.S. Federal taxes. The amount will be reflected in the Form 1099 or 1042-S that will be sent to you in the first quarter of next year. If you’re not subject to U.S. Federal taxes, please contact the IRS directly to receive a refund.
Which tax form should I fill out?
Unfortunately, AdSense is unable to indicate which form is applicable for you, as AdSense is unable to provide tax advice.
However, AdSense have provided a tax wizard within your account, which will help guide you to the form that’s appropriate to your particular situation. You can find it on the Tax Information page. If the wizard doesn’t help, please consult your tax advisor or the IRS for tax advice. If your country has additional tax requirements, you might also want to contact your local tax authorities for this information.
Please note that not all publishers are required to provide tax information to Google. Information about the particular requirements in your situation can be found on the Tax Information page in your account.
Will you send me a Form 1099 or 1042-S?
Publishers are responsible for paying their own taxes resulting from participation in Google AdSense. In order to facilitate this, AdSense sends IRS forms 1099 and 1042-S to qualifying publishers as required by AdSense tax law. Forms will be sent before the end of January following the close of a tax year.
AdSense will send a Form 1099 to you and the IRS if:
- You submitted a Form W-9, are not a corporation, and were paid at least AdSense $600 in a calendar tax year OR
- You indicated that you are subject to backup withholding and had taxes withheld
AdSense will send a Form 1042-S to you and the IRS if:
- You submitted one of the Form W-8s
AdSense will not send you any forms or report your earnings to the IRS if:
- You have signed the declaration of No U.S. Activities OR
- You have NO earnings from the AdSense program OR
- You have submitted a Form W-9 as a corporation and did not have any taxes withheld OR
- You have submitted a Form W-9, made less than $600, and did not have any taxes withheld
For those publishers whose earnings are reported, please note that only payments dated in 2017 will be reported in 2017. This means that unpaid earnings from 2017 that are rolled over to 2018 will not be included. For example, December 2017 earnings which are paid in January 2018 will not be included as earnings for 2017.
Effective 10/1/2017, Google Inc. converted from a corporation to a single member Limited Liability Company operating as “Google LLC” and is classified as a disregarded entity for federal filing purposes with XXVI Holdings Inc. as the sole member corporation. As a result, although “Google LLC” will continue to be the payor/withholding agent, Forms 1099 and 1042-S will reflect the name and federal employer identification number (“FEIN”) of the member corporation. “XXVI Holdings Inc.” will be listed in the payor/withholding agent box of Forms 1099 and 1042-S, and its FEIN will be listed in the applicable FEIN box. As a result, the forms should reflect the following:
XXVI Holdings Inc.
1600 Amphitheatre Parkway Mountain View, CA
If you’d like to request a copy, submit a revision, or void a year-end tax form, please complete a year-end tax form request.
Please note that year-end tax form requests (1099-MISC or 1099-K for U.S. based persons/entities) for the most recently completed tax year will not be accepted if submitted before February 5th of the current year.
Year-end tax form requests for 1042-S (for non-U.S. based persons/entities) will not be accepted if submitted before March 15th. You may request revisions or copies of year-end tax forms for historical years at any time by submitting a year-end tax form request.
What if I don’t have a tax I.D.?
If you are a Buiness or an individual, or a non-U.S. business with U.S. Activities and you do not have a tax I.D. such as a Taxpayer Identification Number or Social Security Number, you’ll need to acquire one.
We suggest that you obtain your TIN as soon as possible. Please note that the process of obtaining a TIN may take several weeks.
You can visit the Internal Revenue Service (IRS) website for more information on obtaining a U.S. TIN: IRS information page.
You may not be required to submit a U.S. tax ID if you do not have U.S. activities and you certify this by submitting the ‘Certification of No U.S. Activities’ form.
If you are resident in the U.S. you cannot declare ‘No U.S. Activities’. Learn more about U.S. Activities.
What is an EIN and do I need one?
Publishers holding business accounts may be required to provide an Employer Identification Number for tax purposes. To find out whether you need an EIN, please visit the IRS website at http://www.irs.gov/publications/p334/ch01.html#d0e626.
There are 3 ways to get an EIN:
- Online: Click the EIN link at https://www.irs.gov/businesses/small-businesses-self-employed/apply-for-an-employer-identification-number-ein-online. Your EIN will be issued immediately once the application information is validated.
- By telephone at 1-800-829-4933 from 7:30 a.m. to 5:30 p.m. in the local time zone.
- By mailing or faxing Form SS-4, “Application for Employer Identification Number,” to the IRS.